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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ??????????? ??????? ? ??????? ?? ????????: ???????????? ??????
Accounting of noncurrent assets in Ukraine and Hungary: comparative aspect |
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| Creator |
??????, ???????? ?????????
Semyon, V.S. |
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| Subject |
??????
?????????? ?????? ??????? ?????? ??????????? ?????????????? ????? ? ??????? ?????????????? ????? ? ???????? ?????? ???????? ???????? ????????????? ?????? ??????????-???????? ??????????? ?????????? ????????? ?????? assets noncurrent assets fixed assets depreciation accounting in Ukraine accounting in Hungary evaluation accounting policy comparative analysis situational and matrix modeling comparison of accounting systems |
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| Description |
?????????? ?????????? ???????????? ?????? ??????????????? ?????? ??????????? ??????? ? ??????? ?? ???????? ? ?????? ?????????????? ?? ?????? ????????? ???????????? ?????????? ???????????? ??????????? ???????. ???????????? ?????????? ?????? ???????????? ?????????????? ?????? ? ???????? ??????????? ? ????? ??????????????? ??????, ???????? ?????????? ?????? ???????? ?? ??????????? ???????. ??????????? ??????? ??????????? ?????? ??????????????? ?????? ? ??????? ?? ????????. ????????? ???????????? ?????? ??????????? ??????????????? ?????? ??????????? ??????? ? ??????? ?? ???????? ?? ?????? ???????????? ? ????????????? ??????????????? ?????????? ???????? ? ???????????? ???????? ?? ????????? ???????? ???? ???????? ???????. ???????? ??????????? ?????????? ???????????? ???????? ? ???????????, ???????, ??????????? ?? ??????????? ???????? ??????? ?? ????????????? ??????? ?? ???????? ?? ???????????? ????????? ??????? ?? ??????????????? ?????? ? ??????? ?????? ???????? ???????, ???????? ?? ????????????. ?????????? ?????????? ?????? ?? ????????????? ????????? ????? ?? ?????? ???????????? ??????????-????????? ?????? ??????????????? ?????? ? ??????????? ???????????? ????????? ?????? ??????? ?? ????????. ????????? ?????????? ?? ????? ????????????? ???????????? ??????? ???? ?????? ???????? ??????? ?? ?????????? ?????? ??????????? ????????????? ??????? ?????????? ?? ?????? ??????????-????????? ?????? ??????????????? ??????. Thesis is dedicated to harmonization of the accounting systems of noncurrent assets in Ukraine and Hungary on conditions of European integration based on determining the peculiarities of accounting representation of noncurrent assets. Theoretical bases of using the comparative method in scientific researches in the field of accounting have been proved, the definition of concepts ?assets? and ?noncurrent assets? has been specified. Main peculiarities of accounting systems in Ukraine and Hungary have been distinguished. The comparative analysis of organizing the accounting of noncurrent assets in Ukraine and Hungary has been carried out and recommendations on improving the documentary execution of operations with noncurrent assets and accounting policy about fixed assets have been given. The peculiarities of accounting representation of operation from incomings, outgoing, depreciation and renewal of fixed assets at the enterprises of Ukraine and Hungary have been revealed and methodical approaches to accounting in the field of evaluating the fixed assets, recognition and representation have been improved. Methodical approach to transformation of accounting data based on using situation and matrix model of accounting considering the peculiarities of accounting system in Ukraine and Hungary has been worked out. Possibilities and ways of improving the computer programs concerning the accounting of fixed assets have been determined and module of operational transformation of report information on the basis of situational and matrix model of accounting has been worked out. |
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| Date |
2016-02-23T12:07:47Z
2016-02-23T12:07:47Z 2010-10-13 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1253
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| Language |
uk
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| Relation |
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| Publisher |
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